arbetsgivarförmån
Arbetsgivarförmån refers to benefits that an employer provides to employees in addition to their regular salary. These are typically regarded by Swedish tax authorities as taxable income, though certain benefits can be exempt or taxed at a reduced rate. Examples include free or subsidised cafeteria meals, company cars, private use of a company vehicle, gym memberships, paid educational courses and contributions to pension schemes beyond the statutory minimum. Employers may also offer flexible working hours, remote working facilities, or corporate events as part of a comprehensive benefits package.
Tax treatment of arbetsgivarförmån varies depending on the benefit type and its use. Cashless benefits such
While arbetsgivarförmån enhances job satisfaction and can improve employee retention, organisations must balance the attractiveness of